Held that an appeal arising from penalty order is to be decided after finalisation of the quantum proceedings. The CIT (A) or the Tribunal must wait for completion of the quantum proceeding at the appellate level. (AY. 2010-11)
Babita Devi Kajoria v ITO (2023)101 ITR 17 (SN)(Kol) (Trib)
S. 250: Appeal-Commissioner (Appeals)-Procedure-Appeal arising from penalty order-Appeal to Appellate Tribunal-To be decided after finalization of Quantum Proceeding.[S. 253,254]